Those vehicles that are properly parked and removed to the pound as a result of impeding or obstructing the performance of emergency public services such as fire-fighting, rescues and other services of a similar nature, will not be subject to the removal duty. In accordance with Article 91(9) the Madrid City Mobility By-law, vehicles that are impounded in EMT pounds as a result of an accident and those that are removed for such a reason will be handed over to their owners and will be exempt from the fares stipulated in the Tax By-law.

Stolen cars are not subject to the duty either, though the fact of their theft must be accredited by means of submitting the corresponding copy of the report of their theft, notwithstanding the checks that will be made by the Police or by Mobility Officers.